OKLAHOMA
COST ACCOUNTING SYSTEM
2015-2016 Fiscal Year
It is the policy of the Oklahoma State Department of Education (OSDE) not to discriminate on the basis of race, color, religion, gender, national origin, age, or disability in its programs or employment practices as required by Title VI and VII of the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, and Section 504 of the Rehabilitation Act of 1973.
Civil rights compliance inquiries related to the OSDE may be directed to the Affirmative Action Officer, Room 111, 2500 North Lincoln Boulevard, Oklahoma City, Oklahoma 73105-4599, telephone number (405) 522-4930; or the United States Department of Education’s Assistant Secretary for Civil Rights. Inquiries or concerns regarding compliance with Title IX by local school districts should be presented to the local school district Title IX coordinator.
This publication, printed by the Oklahoma State Department of Education, is issued by the Oklahoma State Department of Education as authorized by 70 O.S. § 3-104. One hundred copies have been printed at a cost of $109. Copies have been deposited with the Publication Clearinghouse of the Oklahoma Department of Libraries. July 2015.
OKLAHOMA COST ACCOUNTING SYSTEM MANUAL Table of Contents
EXPENDITURE AND REVENUE CODE DEFINITIONS
FISCAL YEAR DIMENSIONS ... A-1 FUND DIMENSION DEFINITIONS ...B-1 PROJECT REPORTING DIMENSION DEFINITIONS ...C-1 OPERATIONAL UNIT DIMENSIONS ... D-1 EXPENDITURE DIMENSION DEFINITIONS
EXPENDITURE DIMENSIONS ... E-1 FUNCTION DIMENSION DEFINITIONS ... F-1 OBJECT DIMENSION DEFINITIONS... G-1 PROGRAM EXPENDITURE DIMENSION DEFINITIONS ... H-1 SUBJECT DIMENSION DEFINITIONS ... I-1 JOB CLASSIFICATION DIMENSION DEFINITIONS ... J-1
REVENUE DIMENSION DEFINITIONS
REVENUE DIMENSIONS ... K-1 SOURCE OF REVENUE DIMENSION DEFINITIONS ... L-1 PROGRAM REVENUE DIMENSION DEFINITIONS ... M-1 POLICIES AND PROCEDURES FOR IMPLEMENTATION OF THE
OKLAHOMA COST ACCOUNTING SYSTEM (OCAS)
Calendar: Accountability at a Glance ...1
Forward, Laws and Regulations ...3
Accounting System ...5
Financial Information Processing ... 9
OCAS Data Submission ...12
OCAS Record Layout ...13
OCAS Field Definitions ...14
School District Treasurer ... 15
School District Encumbrance Clerk ... 19
Continuing Education for District Treasurer and Encumbrance Clerk ...23
Travel Reimbursement Policy...23
Activity Funds ... 24
Transparency Act ...29
Administrative Cost Criteria ...30
Administrative Cost Coding Criteria ...31
Audits ...33
Capital Expenditures and Noncapital Expenditures ... 41
General Fund Carryover Penalty ...43
Calculation for Prior Year's General Fund Balance ...44
Public Competitive Bidding Act ...47
Maintenance of Effort, No Child Left Behind ...52
Maintenance of Effort, Special Education ...53
Excess Cost Calculation ...54
Indirect Cost Rate Calculation ...55
Federal Funds ...56
Requirements for Filing for Federal Funds Reimbursement ...57
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FISCAL YEAR DIMENSIONS Summary of Fiscal Year Dimensions:
1. FY 2011-12
2. FY 2012-13
3. FY 2013-14
4. FY 2014-15
5. FY 2015-16
Fiscal year (FY) denotes a twelve-month period of time, from July 1 through June 30, to which the annual budget applies, and at the end of which the district determines its financial position and the results of its operations. The terminal digit of the applicable year designates the code; e.g., year 2015-16 would be coded as 6.
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FUND DIMENSION DEFINITIONS
10 GENERAL FUNDS. Account for all financial resources of the local educational agency (LEA) except
those required to be accounted for in another fund.
11* General Fund (For Operations). The general fund of any school district is hereby defined as a current expense fund, as defined in 70 O.S. § 1-117.
12* Cooperative Fund (For Cooperative Programs). The Co-op fund is hereby defined as a current expense fund, as defined in 70 O.S. § 5-117.
20 SPECIAL REVENUE FUNDS. Account for the proceeds of specific revenue sources (other than
expendable trusts or major capital projects) that are legally restricted to expenditures for specified purposes.
21* Building Fund. The building fund of any school district shall consist of all monies derived from the proceeds of a building fund levy, voted by the people of a school district, not to exceed five mills in any year, as defined in 70 O.S. § 1-118.
Schools which receive gifts or donations or state-appropriated monies for the purpose of capital expenditures or projects shall place such monies in the building fund, and not in the general fund.
School districts which receive monies from rental, sale, or lease of buildings, Impact Aid monies, or grants, whether from state, federal, or other sources, may place such monies in the building fund or the general fund authorized by 70 O.S. § 1-117.
22* Child Nutrition Programs Fund. Title 70 O.S. § 5-158 states that state, federal, and local collections for child nutrition monies may be placed in a governmental budget account that will be administered through your school district treasurer and appropriated separately from all other appropriated funds. The beginning fund balance each year, combined with all actual revenues including collected and estimated revenues, must be appropriated before being expended. Purchase orders shall be issued against available appropriations, and once goods or services have been received, either payable or nonpayable warrants shall be issued in payment of all purchase orders.
23* Special Building Fund (55I052, Mid-Del Schools only).
24* Oklahoma City Metropolitan Area Public Schools (MAPS) Trust. Title 70 O.S. § 3-104 (Number 18) states that the State Board of Education shall prescribe a list of appropriation accounts by which the funds of school districts shall be budgeted, accounted for, and expended. This code meets the requirement of the Resolution of the Oklahoma City Metropolitan Area Public Schools Trust to keep this money at the school district in a separate fund.
25* Municipal/County Tax Levy. Money derived from special sales tax on behalf of the school district. These funds are to be kept separate and expended only for those items addressed in the tax levy agreement.
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26* Childcare and Limited Services for Children. Community lunch and childcare services contracted through Department of Human Services. Does not include childcare before or after school by 21st Century grants or Child Nutrition funds.
30 CAPITAL PROJECTS FUNDS. Account for financial resources used to acquire or construct major
capital facilities other than those of proprietary and trust funds. A bond fund holds proceeds from the sale of bonds from which all expenditures for bond projects are paid, as defined in 62 O.S. § 574. A separate fund shall be assigned for each capital project. Bond fund titles should include purpose and fiscal year of authorization. For example, a bond issue authorized for transportation equipment in November of 2009 would be the Transportation Bond Fund of Fiscal Year 2010. All transactions would be identified by the fiscal year in which the encumbrances and/or warrants were issued. The propositions set forth in a bond issue identifying specific projects shall be accounted for in the Project Reporting dimension series 001-199 assigned by the LEA. If more than one bond issue is authorized in a fiscal year and such bond issues are for a period of ten years or more, multiple issues may be combined by using one bond fund number and tracking propositions via the Project Reporting dimension.
General purpose and fiscal year authorized to be assigned by the LEA: 31* (General purpose) Bond Fund(s) of (fiscal year authorized) 32* (General purpose) Bond Fund(s) of (fiscal year authorized) 33* (General purpose) Bond Fund(s) of (fiscal year authorized) 34* (General purpose) Bond Fund(s) of (fiscal year authorized) 35* (General purpose) Bond Fund(s) of (fiscal year authorized) 36* (General purpose) Bond Fund(s) of (fiscal year authorized) 37* (General purpose) Bond Fund(s) of (fiscal year authorized) 38* (General purpose) Bond Fund(s) of (fiscal year authorized) 39* (General purpose) Bond Fund(s) of (fiscal year authorized)
Note: Bonded indebtedness, or the accumulative total of all bond funds voted, may not exceed ten percent of the net assessed valuation of the school district.
40 DEBT SERVICE FUNDS. Account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest.
41* Sinking Fund. The sinking fund of any district shall consist of all money derived from ad valorem taxes or otherwise as provided by law for the payment of bonds and judgments and interest thereon, as defined in 70 O.S. § 1-119.
50* ENDOWMENT FUNDS. This fund is used to account for resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the school district's programs.
60* SCHOOL ACTIVITY FUND. As defined in 70 O.S. § 5-129, the board of education of each school district shall exercise control over all funds on hand or hereafter received or collected, as herein provided, from students or other cocurricular and extracurricular activities conducted in the district. Such funds shall be deposited to the credit of the subaccount maintained for the benefit of the particular activity within the school activity funds.
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80 TRUST and AGENCY FUNDS. Account for assets held by an LEA in a trustee capacity or an agent
for individuals, private organizations, other governmental units, and/or other funds. (All fund 80 series, (except for fund 81 and 86) are self-insured funds. If a district is not self-insured use the proper fund codes).
81* Gift Fund. A separate non-self-insured fund established to account for revenue received from a philanthropic foundation, private individual, or private organization for which no repayment or special service to the contributor is expected. Also, endowment funds allow for income derived from such funds to be expended, but the principle must remain intact.
82* Medical Insurance Fund. A separate fund established to account for revenue and expenditures for all types of self-insured, medical insurance coverage. Use with function code 7600, 7710, 7720, and 7800. If using payroll object codes use the proper function codes.
83* Workers’ Compensation Fund. A separate fund established to account for revenue and expenditures for self-insured, workers’ compensation insurance coverage. Use with function code 7400.
84* Tort Liability Fund. A separate self-insured fund established to account for receipts and expenditures for all types of insurance coverage for liability, fidelity, as well as costs of judgments. Use with function code 7500.
85* Cafeteria Plans Fund. A separate self-insured fund established to account for receipts and expenditures for all types of flexible benefits such as those offered under a cafeteria plan. Use with function code 7710, 7720, 7730, and 7740.
86* Casualty/Flood Insurance Recovery Fund. A separate non-self-insured fund established to account for receipts and expenditures for all types of insurance coverage and major reimbursements and reserves for property.
87* Unemployment Compensation Fund. A separate fund established to account for revenue and expenditures for self-insured, unemployment coverage. Use with function code 7400.
88* Arbitrage Rebate Liability. A separate self-insured fund for simultaneous buying and selling of the same negotiables or commodities in different markets in order to make an immediate riskless profit. Use with function code 5900.
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PROJECT REPORTING DIMENSION DEFINITIONS
The Project Reporting dimension permits LEAs to accumulate funds to meet a variety of specialized management and reporting requirements regardless of whether they are district, state, or federal. Funds may be accumulated under individual projects, as below, with the flexibility of accommodating additional projects that LEAs might wish to account for on a permanent or temporary basis.
000* NONCATEGORICAL FUNDS. Funds for which the LEA has no need or desire to classify as below.
001-298 CATEGORICAL/SPECIAL BUDGET SERIES. District funds that need to be tracked. Budget name and number to be assigned by LEA. Some LEAs may wish to collect a group of diverse fund classifications for which a single individual or position is responsible; e.g., the music supervisor is allocated a music budget for distribution to all instructional operational units, the total budget would be assigned a Project Reporting number, and the allocation to various operational units could be made using the operational unit dimension. Another example would be an instructional supplies budget controlled by the principal of each school site. The Project Reporting number would be assigned and include the total instructional supply budget for the district and the amount allocated by each school site indicated by the Operational Unit dimension. Since these funds are unlikely to include restricted and categorical funds with which this dimension is essentially concerned, codes 001-199 have been reserved for this purpose.
299* Gifts and Endowments. Money received from a philanthropic foundation, private individual, or private organization for which no repayment or special service to the contributor is expected. Included are monies from which income may be expended, but the principal must remain intact.
300 SERIES—STATE PROGRAMS
301-399 STATE PROGRAMS. Funds that require specialized reporting for state categorical or competitive grants.
301* Non-Court Judgment Contract Settlements. Payment of a contractual agreement between an employee and the school district.
306* Mutual Superintendent Contract Assistance. Assistance to school districts which have entered into a mutual contract with a superintendent as authorized pursuant to O.S. 70 § 5-106A, in paying up to 50% of superintendent’s salary for no more than three consecutive years ($150,000.00 maximum).
307* Administrative Leadership Grant. Funds received for leadership training of administrators in schools and districts.
308* Teacher Leader Effectiveness (TLE). Funds received by the LEA for the TLE program.
309* Reward School Grant. Funds received for high performing/progress school district who improved student learning, school culture and professional growth.
310 STATE AID—CATEGORICAL
311* Professional Development—ADA Basis. Funds appropriated by the Legislature and allocated to each LEA on the basis of previous year’s ADA to provide professional development for LEA certified personnel.
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312* Nationally Board Certified Bonus. Subject to availability of funds, a bonus in the amount prescribed shall be provided to Oklahoma teachers, psychologists, speech-language pathologists, and audiologists holding National Board certification.
313* School Consolidation Assistance. Expenditures of restricted funds provided from various sources to assist in the transition to a consolidated or annexed district on a voluntary basis.
314* Special Contracts. Funds appropriated by the Legislature and allocated to various districts on a contract basis for specific purposes.
315* Special Projects. Funds appropriated by the Legislature and allocated to the LEA. Education areas usually include mathematics, science, arts, telecommunications, foreign language, or language development in compliance with the grant application.
316* Professional Development Stipend. Funds received for teachers to receive a stipend who have completed professional development programs approved by the Oklahoma Commission for Teacher Preparation.
317* Driver Education. Funds for a driver education program within the school district.
319* Adult Education Matching. Funds to establish or maintain adult education programs that will enable all adults to acquire basic literacy skills; complete secondary school; and become more employable, productive, and responsible citizens.
320 STATE AID—COMPETITIVE GRANTS
326* Academics Contract (Technical Assistance Center). Funds appropriated by the Legislature and allocated to the LEA. Reserved for Cushing Public Schools (60I067) only.
330 STATE AID—COMPETITIVE GRANTS AND/OR CATEGORICAL
331* Education Flexible Benefit Allowance—Certified Personnel. Funds appropriated by the Legislature and allocated to the LEA for certified personnel who choose not to purchase major medical health care coverage and elect to receive as taxable compensation.
332* Education Flexible Benefit Allowance—Support Personnel. Funds appropriated by the Legislature and allocated to the LEA for support personnel who choose not to purchase major medical health care coverage and elect to receive as taxable compensation.
333* State Textbook. Funds appropriated by the Legislature and allocated to the LEA for the purchase of textbooks.
334* Education Flexible Benefit Allowance—Certified Personnel. Funds appropriated by the Legislature for certified employees electing health insurance coverage or as additional benefits through the district cafeteria plan.
335* Education Flexible Benefit Allowance—Support Personnel. Funds appropriated by the Legislature for support employees electing health insurance coverage or as additional benefits through the district cafeteria plan.
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337* State Arts Council Grant. Funds allocated to the LEA by the State Arts Council. 338* Program of Parent Education. Funds to provide parent educators practical
information and guidance regarding the development of language, cognition, social skills, and motor development.
339* Tobacco Settlement Endowment Trust (TSET). Funds for districts to become a Certified Healthy School and to improve health among students, faculty and staff.
350 SPECIAL PROGRAMS—CATEGORICAL—SINGLE SOURCE. Funds for special
purposes. These programs would have a single source of funding. Uses and limitations are specified by the authority establishing the program, and the funds cannot be used or diverted to other uses.
360* AVID Grant. State directed grant funds to pay for expenses associated with the AVID Program.
361* Achieving Classroom Excellence (ACE) Technology. Funds received for the purchase of technology equipment in order to conduct online testing as required by the ACE Act of 2005.
362* ACE Remediation. Funds received for the costs associated with providing remediation to students.
363* Robotics Program. Funds allocated to schools for the purpose of building remote-controlled robots for regional and national competitions.
365* Advanced Placement Training Grant. Funds received to train staff members in AP strategies, purchase materials for training and/or pay stipends for teachers to train.
367* Reading Sufficiency Act (RSA).
368* Advanced Placement Equipment and Materials Grant. Funds received to purchase materials and equipment for advanced placement sites.
369* Advanced Placement Incentive for Schools. Funds received for districts whose students received a three or higher on a college advanced placement exam. 370* Botball Program. Funds allocated to schools for the purpose of building and
programing of robots through the botball organization. 371* Cyber Patriot. Cyber Defense.
372* Systems Changing Oklahoma Reading Expectations (SCORE). Funds awarded to school districts to improve literacy rates at the elementary level.
373* Data Leaders Grant. Funds to provide participating district in the OKED Dashboard Pilot Project.
380 SPECIAL PROGRAMS. Funds for special purposes. Uses and limitations are specified
by the authorities establishing the program, and the funds cannot be used or diverted to other uses.
385* Child Nutrition Program. Restricted state match for the operation of the lunch and breakfast programs, and the snack program.
386* Reading Proficiency Act. 388* Alternative Education Grants.
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390 MISCELLANEOUS STATE PROGRAMS. Code name and number to be assigned by
the Oklahoma State Department of Education. This includes state-directed grant funds. 391* Charter School Incentive Grant.
392* Student Tracking and Reporting Pilot (STAR). 396* Advanced Placement Vertical Team Grant.
397* Oklahoma Tobacco Use Prevention and Cessation Program. (Through the State Department of Education).
398* Academic Achievement Awards. Awarded through the Oklahoma State Department of Education to certified personnel.
400 SERIES—MULTISOURCE PRGRAMS DISTRICT, STATE, FEDERAL
401-499 VOCATIONAL PROGRAMS—MULTISOURCE—DISTRICT, STATE AND/OR FEDERAL.
Restricted funds allocated to the comprehensive high school and the area vocational schools from district, state, and/or federal sources.
410 VOCATIONAL AND TECHNICAL EDUCATION.
411* Comprehensive Secondary Programs. Funds for instructional activities offered in the comprehensive secondary school designed primarily to prepare and train students in one or more semiskilled, skilled, or technical occupations.
412* Vocational Programs Assistance Grants. Funds for the additional cost of operating the vocational program including purchase of equipment, instructional supplies, and staff development.
413* Local Directors. Fundsfor administration of vocational programs. 418* Bid Assistance Center. State match funds related to activities that assist
business and industry in obtaining government contracts.
419* Formula Operations. Funds for providing vocational training for students enrolled in approved vocational programs.
420 CARL D. PERKINS VOCATIONAL AND APPLIED TECHNOLOGY EDUCATION
ACT (FEDERAL FUNDS).
421* Secondary. Funds from Carl Perkins Career and Technology Education Act of 2006 to provide specialized program services and activities for serving secondary students. (CFDA Number 84.048)
422* Postsecondary. Funds from Carl Perkins Career and Technology Education Act of 2006 to provide specialized program services and activities for serving postsecondary students. (CFDA Number 84.048)
423* Consortium Agreement. Funds from Carl Perkins Career and Technology Education Act of 2006 for districts that have formed a consortium to provide specialized program services and activities for serving secondary students. (CFDA Number 84.048)
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424* Carl Perkins Supplemental Grants. Amounts awarded on a competitive basis from the 10 percent reserve funds in the Carl Perkins Career and Technology Act of 2006, designated for innovation and specialized program services and activities for serving secondary and postsecondary students. (CFDA Number 84.048) 426* Carl Perkins High Schools-That-Work Grants. Amounts awarded on a
competitive basis from the ten percent reserve funds in the Carl Perkins Career and Technology Act of 2006, designated for High Schools That Work activities. (CFDA Number 84.048)
427* Perkins Nontraditional (Career Technology Only). Funds from Carl Perkins Act to conduct nontraditional training. (CFDA Number 84.048)
429* Tech Centers That Work. (CFDA Number 84.048)
430 BUSINESS AND SERVICE INDUSTRY.
431* EARN, Incubator. Funds to provide training opportunities to displaced workers and start-up businesses.
432* Training for Industry Growth (TIG). Funds for the purpose of helping fill a critical need identified by employers within a specific occupational area in a defined geographic region of the state.
433* Customized Industry or Government Entity Training. Customized training designed for employees of one or a specific group of businesses or government entities.
434* Training for Industry Program (TIP). Funds to provide training for new jobs created in new or expanding companies.
435* Agricultural Business Management (ABM), Business Development Program (BDP), Management Development Group (MDG), Small Business Management (SBM), Self-Employment Training (SET). Customized adult training programs.
436* Bid Assistance Center. Federal funds related to activities that assist business and industry in obtaining government contracts. (CFDA Number 12.002)
437* Broker Agent (Manufacturing Alliance). 438* Oklahoma Manufacturers' Exchange.
440 ADULT TRAINING.
441* Adult Career Development. Funds for adults and out-of-school youth that are not in a regularly prescribed program of studies. These funds are to develop skills and knowledge to meet various immediate and long-range needs.
442* Construction Education Project. 443* Transportation Joint Venture.
444* Firefighter Training Initiative (FFT). Funds to provide training and testing for volunteer firefighters.
447* Occupational Safety and Health Association (OSHA) Safety Training for Oil and Gas. (CFDA Number 17.502)
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450 OTHER VOCATIONAL JOB TRAINING GRANTS.
451* Workforce Investment Act (WIA)—Discretionary. Funds for programs and services certified as WIA eligible to serve adults and out-of-school youth. (CFDA Number 17.250)
452* Temporary Assistance for Needy Families (TANF). Funds received from federal sources to provide basic education, distributed to school districts through the State
Department of Career and Technology Education. (CFDA Number 93.558)
454* Workforce Investment Act (Federal). (CFDA Number 17.255)
456* Job Training—OJT (Federal–Department of Human Services or Department of Rehabilitation Services). (CFDA Number 84.126)
457* Rural Health. Funds to assist in recruiting and training health care workers in rural areas. (CDFA Number 93.241)
460 OTHER CAREER TECHNOLOGY SERIES.
461* Statewide Programs. Funds for eligible programs to serve students. 462* Youth Apprenticeship.
463* Temporary Assistance for Needy Families (TANF). Funds received from state sources to provide basic education distributed, to school districts through the State Department of Career and Technology Education.
464* Mentor Teacher/Staff Development. Funds related to activities that provide in-service training to teachers.
466* Inmate Training. Funds for programs and services that relate to inmate training. 467* Youth Offender Grant.
468* At-Risk Youth Grant. (CFDA Number 17.268) 469* Oklahoma Education Lottery Fund.
470 STUDENT AID, HSTW AND OHLAP SERIES.
474* Pell Grants. Financial Aid for eligible students. (CFDA Number 84.063) 475* Oklahoma Higher Learning Access Program (OHLAP).
476* College Work-Study. Work experience for eligible students. (CFDA Number 84.033)
477* Supplementary Educational Opportunity Grant. (CFDA Number 84.077) 478* Oklahoma Tuition Aid Grant (OTAG).
479* High Schools That Work. Grants to implement a framework around goals and key educational practices to raise student achievement. (State Money Only)
480 CAREER TECHNOLOGY SPECIAL PROJECTS SERIES.
481* Oil Field Training.
483* Rural Economic Development. 484* Computer Security Training Project.
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486* Environmental Bio Tech. (CFDA Number 47.080) 488* Early Retirement Incentive.
489* Telecommunications Training (Telephone Bills).
490 CAPITAL OUTLAY.
491* Capital Outlay—Equipment. Restricted funds allocated by the State Department of Career and Technology Education and/or the local school district matching funds for purchase of equipment to be used in vocational programs.
492* Capital Outlay—Construction. Restricted funds allocated by the State Department of Career and Technology Education and/or the local school district matching funds for construction to be used in vocational programs.
493* Capital Outlay—Remodeling. Restricted funds allocated by the State Department of Career and Technology Education and/or the local school district matching funds for remodeling to be used in vocational programs.
494* Capital Outlay—State Bond Equipment. Funds authorized by the Oklahoma Capital Improvement Authority through allocation from the State Department of Career and Technology Education.
495* Other Miscellaneous Career Technology.
500—700 SERIES—FEDERAL PROGRAMS
501-799 FEDERAL PROGRAMS. Funds for all federal projects funded through grants or allocations from the federal government, either directly or indirectly.
500 SERIES—NO CHILD LEFT BEHIND
501 TITLE I–P.L. 107-110—IMPROVING THE ACADEMIC ACHIEVEMENT OF THE
DISADVANTAGED.
502* School Improvement Grants (SIG). Carryover funds from Cohort II and III
(must be used by December, 2015)
503* School Improvement Grants (SIG). Cohort V. 504* School Improvement Grants (SIG). Cohort VI.
511* Part A, Basic Program. The purpose of these funds is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging academic achievement standards and assessments. (CFDA Number 84.010)
515* School Support. The purpose of these funds is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging academic achievement standards and assessments. (CFDA Number 84.010)
516* Supplemental School Improvement Grants. These funds are to provide assistance for school improvement schools by enabling the lowest achieving schools to meet the goals under school and local educational agency improvement, corrective action, and restructuring plans.
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517* Federal Academic Achievement Awards. The purpose of these funds is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging academic achievement standards and assessments. (CFDA Number 84.010) 518* Title I, Part A, Neglected. (CFDA Number 84.010)
519* Supplemental School Improvement Grants. These funds are to provide assistance for school improvement schools by enabling the lowest achieving schools to meet the goals under school and local educational agency improvement, corrective action, and restructuring plans. (CFDA Number 84.377)
520 PART C, MIGRANT EDUCATION. Revenue granted to: support high-quality and
comprehensive educational programs for migratory children; ensure migratory children are provided with appropriate educational services; ensure migratory children receive full and appropriate opportunities to meet challenging academic content and achievement standards; and to design programs to help migratory children overcome educational disruption, cultural and language barriers, social isolation, various health-related problems, and other factors that inhibit the ability of such children to do well in school.
(CFDA Number 84.011)
521* Part C, Migrant Education. (CFDA Number 84.011)
530 PART D, NEGLECTED AND DELINQUENT. Revenue granted to improve educational
services for neglected or delinquent children; to provide such children with services to make a successful transition to further schooling or employment; and prevent at-risk students from dropping out of school or provide returning students with needed services and support.
531* Part D, Subpart 1, Neglected and Delinquent Agency Programs. (CFDA Number 84.013)
532* Part D, Subpart 2, Local Delinquent Program. (CFDA Number 84.010)
540 TITLE II—PREPARING, TRAINING, AND RECRUITING HIGH QUALITY
TEACHERS AND PRINCIPALS.
541* Part A, Teacher and Principal Training and Recruitment Fund. Grants to increase student achievement through strategies such as improving teacher and principal quality, increasing the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in the schools. (CFDA Number 84.367)
542* Part B, Mathematics and Science Partnerships. (CFDA Number 84.366) (AWARD # S366B110037)
543* Part A, Technical Assistance Allocation. Support site grants to videoconference centers. (CFDA Number 84.367)
544* Math and Science Partnership. Title II B, Math and Science Partnership Grant. Grant award for Oklahoma's fiscal year FY 2013. This grant begins February 1, 2013 and ends June 30, 2014. (CFDA #84.366) (AWARD #S366B120037) 545* Mini Mathematics and Science Partnerships Grant (CFDA # 84.366) 546* Part D, Enhancing Education Through Technology, Formula.
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548* Part D, Enhancing Education Through Technology, Twenty–Five Percent Technology for Professional Development. (CFDA Number 84.318)
550 TITLE IV—21ST CENTURY SCHOOLS.
553* Part B, 21st Century Community Learning Centers. (CFDA Number 84.287) 554* 21st Century Community Learning Centers—Special Projects.
(CFDA Number 84.287)
555 TITLE V—PROMOTING INFORMED PARENTAL CHOICE AND INNOVATIVE
PROGRAMS.
558* Part B, Public Charter Schools. (CFDA Number 84.282) 559* Part D, Subpart 7, Star Schools Program, PALS Program.
(CFDA Number 84.215)
560 TITLE VII—INDIAN EDUCATION PROGRAMS.
561* Part A, Indian Education. Federal grant funds to plan, develop, and implement supplemental programs and projects for the improvement of educational opportunities for Indian students. (CFDA Number 84.060)
563* Johnson-O’Malley Program. Funds from the Bureau of Indian Affairs allocated for students verified as a tribal member, or eligible for tribal membership, and enrolled in the public schools. Funds are for educational and supplemental programs. (CFDA Number 15.130)
564* Johnson-O’Malley Program, Three-Month Money. Funds to be re-budgeted and expended within the last three months of the first federal fiscal year. (CFDA Number 15.130)
570 TITLE III—LANGUAGE INSTRUCTION FOR LIMITED ENGLISH PROFICIENT
AND IMMIGRANT STUDENTS.
571* Part A, Immigrant Education Act. (CFDA Number 84.365)
572* Part A, English Language Acquisition, Language Enhancement, and Academic Achievement. (CFDA Number 84.365)
585 TITLE VI—PART B, RURAL EDUCATION INITIATIVE.
586* Part B, Rural Education Initiative Flexibility (REAP).
587* Subpart 2, Rural and Low-Income School Program. (Through the State Department of Education). (CFDA Number 84.358B)
588* Subpart 1, Small, Rural School Achievement Program (Federal Direct). (CFDA Number 84.358A)
590 IN LIEU FUNDS (FEDERAL DIRECT).
591* Title VIII—Impact Aid. Funds received to provide financial assistance to local educational agencies upon which financial burdens are placed when the tax base of the district is reduced through the federal acquisition of real property or when a sudden and substantial increase in school attendance results from federal activities; for education of children residing on federal property or where parents are employed on federal property. (CFDA Number 84.041)
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592* Title VIII—Impact Aid, Disabled. Funds to provide a public education to handicapped children who reside on Indian land, have a parent on active military service, or have a parent who is an accredited official/military officer of a foreign government, and are receiving special educational services from a district as set out in Section 8003 (d) of Title VIII. (CFDA Number 84.041)
593* Title VIII—Impact Aid, Buildings. Funds for school construction and facilities acquisition. The program objective is to provide assistance for the construction of urgently needed school facilities in school districts, which have had substantial increases in school membership as a result of new or increased federal activities, or where reconstruction of facilities is needed because of a major disaster.
(CFDA Number 84.041)
594* Federal Emergency Management Agency (FEMA). Funds received to provide major disaster assistance for replacing or repairing damaged or destroyed supplies, equipment, books, and for repairing minor damages to facilities.
TITLE X—EDUCATION FOR HOMELESS CHILDREN AND YOUTH.
596* Part C, Education for Homeless Children and Youth. Funds from grants to identify homeless children and youth within the district, provide enrollment assistance, and ensure access to programs and services available to students living permanently in the district. (CFDA Number 84.196)
600 SERIES—SPECIAL EDUCATION
610 DISCRETIONARY, P.L. 108-446, IDEA—PART B. Funds held in reserve by the
State Department of Education for apportionment to districts to be used in priority areas for disabled children. (CFDA Number 84.027)
613* Discretionary, P.L. 108-446, IDEA – Part B, Categorical. (CFDA Number 84.027)
615* Project ECCO. (CFDA Number 84.027)
620 FLOW THROUGH, P.L. 108-446, IDEA—PART B. Funds held by the State Department
of Education for apportionment to districts for special projects for disabled children. 621* Flow Through, P.L. 108-446, IDEA – Part B. (CFDA Number 84.027) 623* Early Intervening Services. (CFDA Number 84.027)
625* Flow Through, P.L. 108-446, IDEA – Part B, Private Schools. (CFDA Number 84.027)
626* Flow Through, P.L. 108-446, IDEA – Part B, High Cost Fund. Out-of-State contractual agreements for residential facilities. (CFDA Number 84.027)
627* Flow Through, P.L. 108-446, IDEA – Part B, High Need Tier II Funds. (CFDA Number 84.027)
640 PRESCHOOL, AGED 3-5, P.L. 108-446 (SECTION 619), IDEA—PART B. Funds for
demonstration projects for disabled preschool children three through five years of age as of December 1 each year.
641* Preschool, Aged 3-5, P.L. 108-446 (Section 619), IDEA – Part B. (CFDA Number 84.173)
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642* Flow Through to Preschool, Aged 3-5, P.L. 108-446, IDEA – Part B, Private Schools. (CFDA Number 84.173)
650 State Personnel Development Grants.
651* State Personnel Development Grants. (CFDA Number 84.323A)
690 GRANTS-IN-AID FROM THE FEDERAL GOVERNMENT THROUGH OTHER
STATE AND INTERMEDIATE SOURCES.
691* Head Start Funds to Schools. (CFDA Number 93.600)
698* Medicaid Resources. Funds through the general fund for provision of services to Medicaid eligible students in accordance with reimbursement through a contract with the Oklahoma Health Care Authority. (CFDA Number 93.778)
700 SERIES—OTHER FEDERAL SOURCES OF REVENUE THROUGH STATE DEPARTMENT OF
EDUCATION OR STATE DEPARTMENT OF CAREER AND TECHNOLOGY EDUCATION
730 ADULT EDUCATION AND LITERACY, WORKFORCE INVESTMENT ACT TITLE
II, P.L. 105-220. Funds to establish adult education programs that will enable all adults to acquire basic literacy skills, complete secondary school; and become more employable, productive, and responsible citizens.
731* Adult Education and Literacy. Revenue received from federal sources to establish adult education programs that will enable all adults to acquire basic literacy skills, complete secondary school; and become more employable, productive, and responsible citizens. (CFDA Number 84.002)
732* English Literacy/Civics. Revenue received from federal sources to establish adult education programs that will enable all adults to acquire basic literacy skills, complete secondary school; and become more employable, productive, and responsible citizens. (CFDA Number 84.002)
733* Adult Education Services to Corrections and Institutionalized Individuals. (CFDA Number 84.002)
734* English Library/Civics Professional Development. (To be used by Union Public School only). (CFDA Number 84.002)
735* Temporary Assistance for Needy Families (TANF). Revenue received from federal sources to provide adult basic education distributed to the school districts through the State Department of Education. (CFDA Number 93.558)
760 CHILD NUTRITION FEDERAL FUNDS.
763* Lunches. (CFDA Number 10.555) 764* Breakfasts. (CFDA Number 10.553)
765* Special Milk Program. (CFDA Number 10.556)
766* Summer Food Service Program. (CFDA Number 10.559) 768* Fresh Fruit/Vegetable Program. (CFDA Number 10.582) 769* Child and Adult Care Food Program. (CFDA Number 10.558)
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770* MISCELLANEOUS FEDERAL PROGRAMS. Code name and number to be assigned by LEA. This includes federal direct grant funds which do not need to be tracked by the State Department of Education. Code GOALS 2000, Flood Control, Forest Reserve Rentals, Sub-marginal Lands, Early Reading First, Improving Literacy Through School Libraries, etc., here. CAUTION: Do not assign code numbers for grant funds administered through the State Department of Education.
771 __________________________________________ 772 __________________________________________ 773 __________________________________________ 774 __________________________________________ 775 __________________________________________ 776 __________________________________________ 777 __________________________________________ 778 __________________________________________ 779 __________________________________________
781* Learn and Serve America, School-Based Programs. (CFDA Number 94.004)
785* School-wide Consolidation of Federal Funds 786* Consolidated Administrative Funds.
791* Farm Bill Equipment Grant. (CFDA Number 10.579)
799* This code is reserved for prior year federal fund reimbursement on revenue coding. (Do not use with revenue source codes 4710-4780)
800 SERIES—ACTIVITY SUBACCOUNTS
WHEN REPORTING TO THE STATE DEPARTMENT OF EDUCATION, ALL CODES 801-998 MUST BE ROLLED UP TO 800.*
801-998 SCHOOL ACTIVITY SUBACCOUNTS. District subaccount funds that need to be tracked within the school activity fund. Name of subaccount and code number to be assigned by LEA.
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OPERATIONAL UNIT DIMENSIONS
Do not assign new codes. If you need a new site code, contact the Accreditation Section of the State Department of Education at (405) 521-3333.
001–099 Series The following are standard operational unit codes to be used by ALL districts when
districtwide expenditures are incurred. The codes apply only to DISTRICTWIDE transactions.
Districts may assign other codes within the 001–099 Series without contacting the
Accreditation Section. However, when reporting to the State Department of
Education, all codes must be converted to the districtwide codes listed below:
050* Districtwide Services.
100–499* Series Elementary School Sites. PK–08 (any combination) 500–599* Series Middle School Sites. 05–08 (any combination) 600–699* Series Junior High School Sites. 07–09 (any combination) 700–799* Series Senior High School Sites. 09–12 (any combination)
1800–969 Series Reserved for State Department of Education purposes only. Do not use for
transactions. 970–989*Series Charter Schools.
1990–997 Series Reserved for State Department of Education purposes only. Do not use for
transactions.
998* Inter-local Sites. This is to be used only for inter-local transactions by the LEA
responsible as the sole fiscal agent for the cooperative. To be used by "K" districts only.
1999 Reserved for State Department of Education purposes only. Do not use for
transactions.
1Any district using the 800–969 series, the 990–997 series, or 999 for local tracking purposes should convert such codes to those authorized codes listed above before reporting to the State Department of Education.
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EXPENDITURE DIMENSIONS
PROJECT JOB OPER
FY FUND REPORTING FUNCTION OBJECT PROGRAM SUBJECT CLASS UNIT
XX XX XXX XXXX XXX XXX XXXX XXX XXX
Definitions of Expenditure Dimensions
FY Fiscal year of the fund involved.
Example: FY 2015-16.
FUND A fiscal and accounting entity with a self-balancing set of accounts recording cash
and other resources together with all related liabilities and residual equities or balances or changes therein. Examples: General, building, school activity, trust. PROJECT
REPORTING The Project Reporting dimension permits LEAs to accumulate expenditures to meet a variety of specialized management and reporting requirements, regardless of whether the programs receive district, state, federal, or multisource funding. Expenditures may be accumulated under individual projects with the flexibility of accommodating additional projects which LEAs might wish to account for on a permanent or temporary basis. Examples: Summer school program, child nutrition program, vocational program.
FUNCTION Describes the activity being performed for which a service or material object is acquired. Examples: Instruction, counseling services, library services, operation of building services, and supervision of child nutrition programs operation.
OBJECT Describes the service or goods obtained. Examples: Salaries, staff travel, electricity, books.
PROGRAM A plan of activities and procedures designed to accomplish a predetermined objective. Examples: Regular programs, special programs, vocational programs, special students.
SUBJECT Describes a group of related subjects, allows accumulation of costs in particular subject areas. Examples: Art, business, mathematics, music.
JOB
CLASSIFICATION Used to classify expenditures for salaries and employee benefits by employee’s job. Examples: Elementary nonteaching principal, senior high teacher, regular or substitute bus driver.
OPERATIONAL
UNIT Used to identify the accredited instructional site according to grade span or the
non-accredited/non-instructional site at which personnel serve the entire
district. The Accreditation Section of the State Department of Education must
assign all site codes. A district may request the use of specific site codes, but will be authorized to use the code only after verification that the code is within the proper range and does not conflict with any codes previously assigned to the district.
F-1
FUNCTION CODE DIMENSIONS OUTLINE
1. Function 1000 Series – Instruction
2. Function 2100 Series – Support Service/Students
3. Function 2200 Series – Support Service/Instruction Staff
4. Function 2300 Series – Support Services/General Administration 5. Function 2400 Series – Support Services/School Administration 6. Function 2500 Series – Central Services
7. Function 2600 Series – Operation and Maintenance of Plant Services 8. Function 2700 Series – Student Transportation
9. Function 3100 Series – Child Nutrition Program Operations 10.Function 3200 Series – Enterprise Operations
11.Function 4000 Series – Facilities Acquisition and Construction Services 12.Function 5000-8000 Series – Other Uses and Repayments
F-2 7-1-15 FUNCTION DIMENSION DEFINITIONS
Function means the action a person takes or the purpose for which a thing exists or is used. Function includes the activities or actions which are performed to accomplish the objectives of an enterprise. The activities of a LEA are classified into six broad areas or functions: instruction, support services, operation of non-instruction services, facilities acquisition and construction services, other outlays, repayment of restricted funds, and other uses. Functions are broken down into sub-function areas.
Each of these program levels consists of activities which have somewhat the same general operations objectives. Furthermore, categories of activities comprising each of these divisions and subdivisions are grouped according to the principle that the activities can be combined, compared, related, and be mutually exclusive. For example, sub-functions under support services include student support services, guidance services, and health services.
Note: All Functions coded to salaries must have a Job Class.
1000* INSTRUCTION. Instruction includes the activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, correspondence, and other educational or assistive technology devices. Included here are the activities of teacher assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process. The activities of tutors, translators, and interpreters would be recorded here. Also, include department chairpersons who teach for any portion of time. Tuition/transfer fees paid to other LEAs would be included here.
1500* CLIENT-BASED PROGRAM (55I052, Mid-Del use only).
2000 SUPPORT SERVICES. Support services provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. These services exist as adjuncts for fulfilling the objectives of instruction, community services, and enterprise programs, rather than as entities within themselves.
2100 SUPPORT SERVICES—STUDENTS. Activities designed to assess and improve the
well-being of students and to supplement the teaching process.
2110 Attendance and Social Work Services. Those activities which are designed to improve pupil attendance at school and which attempt to prevent or solve pupil problems involving the home, the school, and the community.
2112* Attendance Services. Activities such as prompt identification of patterns of nonattendance, promotion of positive attitudes toward attendance, analysis of causes of nonattendance, early action on problems of nonattendance, and enforcement of compulsory attendance laws.
2113* Social Work Services. Activities such as investigating and diagnosing pupil problems arising out of the home, school, or community; casework and group-work services for pupils and parents; interpreting the problems of pupils for other staff members; and effectively promoting change in the circumstances surrounding an individual student which are related to
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his/her problem in so far as the resources of the family, school, and community can be brought to bear upon the problem.
2120* Guidance Services. Those activities of counseling pupils and parents; providing consultation with other staff members on learning problems; assisting pupils in personal and social development; assessing the abilities of pupils; assisting pupils as they make their own educational and career plans and choices; providing referral assistance; and working with other staff members in planning and conducting guidance programs for pupils.
2130 Health Services. Physical health services which are not directly instructional. Included are activities that provide students with appropriate medical, dental, therapist, nurse services, and other habilitation or rehabilitation health services. 2132* Medical Services. Activities concerned with the physical and mental
health of students such as health appraisals, including screening for vision, communicable diseases, and hearing deficiencies; screening for psychiatric services; periodic health examinations; emergency injury and illness care; communications with parents and medical officials.
2135* Occupational Therapy. Activities concerned with providing occupational therapy by a qualified therapist for improving, developing, or restoring functions impaired or lost through illness, etc. These services include assistive technology assessments.
2140* Psychological Services. Activities concerned with administering psychological tests and interpreting the results; gathering and interpreting information about pupil behavior; working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests; and behavioral evaluation, planning and managing a program of psychological services including psychological counseling for students, staff, and parents. This includes individual educational testing for evaluation and placement.
2150 Speech Pathology and Audiology Services. Activities which have as their purpose the identification, assessment, and treatment of students with impairments in speech, hearing, and language.
2152* Speech Pathology Services. Activities that identify children with speech and language disorders; diagnose and appraise specific speech and language disorders; refer problems for medical or other professional attention necessary to treat speech and language disorders; provide required speech treatment services; and counsel and guide children, parents, and teachers as appropriate. These services include assistive technology services.
2153* Audiology Services. Activities by a qualified audiologist that identify children with hearing loss; determine the range, nature, and degree of hearing function; refer problems for medical or other professional attention appropriate to treat impaired hearing; treat language impairment; involve auditory training, speech reading (lip reading), and speech conversation; create and administer programs of hearing conservation; and counsel guidance of children, parents, and teachers as appropriate.
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2170* Physical Therapy. Activities concerned with providing physical therapy by a qualified therapist for improving, developing, or restoring functions impaired or lost through illness, etc. These services include assistive technology assessments. 2180* Visually Impaired/Vision Services. Services provided to the Blind and Visually
Impaired to provide individualized rehabilitation that result in optimal outcomes for the blind or visually impaired.
2190 Other Support Services—Student. Any other activities designed to assess, enhance the personal excellence, and improve the well-being of students and to supplement the teaching process that cannot be classified above.
2192* Learning Labs and Educational Enhancement Centers (55I052, Mid-Del use only).
2194* Parental Advisory. Oklahoma Parents as Teachers, Parent Liaisons, and Parent Educators would be coded here.
2199* Other Support Services—Student. Activities which are considered non-instructional or cannot be classified above. Scholarships, Student Aid, and Homeless expenditures would be coded here.
2200 SUPPORT SERVICES—INSTRUCTIONAL STAFF. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students.
2210 Improvement of Instruction Services. Those activities which are primarily for assisting instructional staff in planning, developing, and evaluating the process for pupils. These activities include curriculum development, child development, staff training, etc.
2212* Instruction and Curriculum Development Services. Activities designed to aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate students.
2213* Instructional Staff Training Services. Activities designed to contribute to the professional or occupational growth and competence of members of the instructional staff during the time of their service to the LEA or school. Among these activities are workshops, demonstrations, school visits, courses for college credit, sabbatical leaves, and travel leaves. Personnel with Function 1000 salaries would be coded here.
2220* Library/Media Services. Activities concerned with directing, managing, and supervising education media services, as well as such activities as selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning for the use of the library by students, teachers, and other members of the instructional staff; and guiding individuals in their use of library books, reference guides and materials, catalog materials, special collections, and other materials, whether maintained separately or as a part of an instructional materials center.
2230* Instruction-Related Technology. This function encompasses all technology activities and services for the purpose of supporting instruction. Specifically, costs associated with the operation and support of computer learning labs, media center computer labs, instructional technology center, instructional networks, and
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similar operations should be captured in this code. (Technology used by students in the classroom should be coded to 1000).
2240* Academic Student Assessment. This function is inclusive of those services rendered for the academic assessment of the student.
2300 SUPPORT SERVICES—GENERAL ADMINISTRATION. Activities involving the establishment and administration of policy in connection with operating the entire school district. Do not include the chief business official here, but in Support Services— Business, Function series 2500.
2310 Board of Education Services. Activities of the elected body which have been created according to state law and vested with responsibilities for educational planning and policy making for a district or LEA.
2312* Board Clerk/Deputy Clerk/Minute Clerk Services. The activities required to perform the duties of the minute clerk of the board of education.
2313* Board Treasurer Services. Activities required to perform the duties of treasurer of the board of education.
2314* Election Services. Activities pertaining to services rendered in connection with any LEA election including elections of officers, bond elections, and budget and appropriation elections.
2316* Staff Relations and Negotiations Services. Activities concerned with staff relations system-wide and the responsibilities for contractual negotiations with both instructional and non-instructional personnel. 2317* Legal Services. Activities pertaining to counseling services provided to
the board of education in regard to law and statutes.
2318* Audit Services. Activities pertaining to independent, investigative, and internal audit services provided to the board of education.
2319* Other Board of Education Services. Other services which cannot be classified under the preceding areas of responsibility. District or site membership in organizations would be coded here. Also, unemployment compensation may be distributed to the function in accordance with the salary budget or may be coded here.
2320 Executive Administration Services. Activities associated with the overall general administrative or executive responsibility for the entire LEA.
2321* Office of the Superintendent Services. Activities performed by the superintendent and such assistants as deputy, associate, and assistant superintendents in the general direction and management of all affairs of the LEA. This program area includes all personnel and materials in the office of the chief executive officer. Activities of the office of the deputy superintendent and associate or assistant superintendents should be entered here, unless the activities can be placed properly into a service area. In this case, they would be charged to service area direction in that service area. When two or more service areas are directed by the same individual, the services of that individual’s office are charged to Office of the Superintendent Services or prorated between the service areas concerned.
F-6 7-1-15
2323* Community Relations Services. Activities and programs developed and operated system-wide for betterment of school/community relations. 2330* State and Federal Relations Services (must use specific, appropriate special
area program code). Activities associated with developing and maintaining state and federal grants.
2340* Other General and Administrative Services. Activities concerned with the overall general and administrative services of a school district which cannot be classified under the above definitions.
2400 SUPPORT SERVICES—SCHOOL ADMINISTRATION. Activities concerned with overall administrative responsibility for a single school or a group of schools.
2410* Office of the Principal Services. Activities concerned with directing and managing the operation of a particular school or schools. Included are the activities performed by the principal, assistant principals, and other assistants in general supervision of all operations of the school; evaluation of the staff members of the school; assignment of duties to staff members’ supervision and maintenance of the school records; and coordination of school instructional activities of the LEA. Clerical staff for these activities are included. Any portion of a day devoted to teaching shall be coded to Function 1000.
2420* Office of Director (55I052, Mid-Del use only). 2430* Office of Coordinator (55I052, Mid-Del use only).
2440* Office of Financial Aid Coordinator (55I052, Mid-Del use only).
2490* Other Support Services—School Administration. Other school services which cannot be recorded under the preceding classifications on expenditures of which the LEA might want to track. Graduation expenses, athletic director, and full-time department chairpersons who are not coded to 1000 would be coded here. Staff awards would be coded here.
2500 CENTRAL SERVICES. Activities that support other administrative and instructional functions, fiscal services, human resources, planning, and administrative information technology.
2510 Fiscal Services. Activities concerned with the fiscal operations of the LEA. This program area includes budgeting, receiving and disbursing, financial accounting, payroll, and inventory control.
2511* Business Office. Activities concerned with budgeting, payroll, financial accounting, and property accounting services.
2518* Tax Assessment and Collection Services. Activities pertaining to services rendered in connection with tax assessment and collection, including revaluation services by the local county assessor.
2520* Purchasing, Warehousing, and Distributing Services. Activities concerned with purchasing, receiving, storing, and distributing supplies, furniture, equipment, and materials. This function is for those LEAs that have warehousing capabilities.
2530* Printing, Publishing, and Duplicating Services. Activities relating to the printing and publishing administrative publications such as annual reports, school
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directories, and manuals. Centralized services for duplicating school materials and instruments such as school bulletins, newsletters, and notices are also included. 2540 Planning, Research, Development, and Evaluation Services. Activities associated
with conducting and managing programs of planning, research, development, and evaluation for an LEA on a system-wide basis.
2541* Planning Services. Activities concerned with selecting or identifying the overall long-range goals and priorities of the organization or program and formulating various courses of action needed to achieve these goals. Identify needs, costs, and benefits of each course of action.
2542* Research Services. Activities undertaken to establish facts and principles concerned with the systematic study and investigation of the various aspects of education.
2543* Development Services. Activities in the deliberate evolving process of improving educational programs; i.e., using the products of research. 2544* Evaluation Services. Activities concerned with ascertaining or judging
the value or amount of an action or an outcome. This is done through careful appraisal of previously specified data in light of the particular situation and the goals previously established. Activities concerned with accreditation by North Central Association of Colleges and Schools would be coded here.
2560* Information Services. Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to students, staff, managers, and the general public through direct mailing, the various news media, or personal contact. Internal, public, and management information services would be included here, as well as personnel (staff) services. 2570 Personnel (Staff) Services. Activities concerned with maintaining an efficient
staff for the LEA including such activities as recruiting and placement, staff transfers, in-service training, health services, and staff accounting.
2571* Recruitment and Placement Services. Activities concerned with employing and assigning personnel for the LEA, including advertising (Object 540).
2572* Personnel Services. Services rendered in connection with the systematic recording and summarizing of information relating to staff members. 2573* In-service Training Services (Non-instructional staff). Activities for
training of non-instructional personnel in all classifications. Personnel with any Function other than 1000 would be coded here.
2574* Health Services. Activities concerned with medical, dental, and nursing services provided for school district employees. Included are physical examinations, referrals, and emergency care. Random drug testing for employees would be coded here.
2575* Other Staff Services. Staff services which cannot be classified under the preceding areas of responsibility.
